Section 72

Any person who was authorised under section 131(3) of the

Companies Act (Chapter 39) immediately before the date of commencement of this Act to perform the duties required by that Act to be performed by an auditor is deemed to be a public accountant under this Act for a period of 6 months from that date if he applies to the Authority for registration under this Act not later than one month from that date.

This Act does not apply to any misconduct committed before the date of commencement of this Act.

Accountants

B.L.R.O. 7/2023 69